It's very beneficial. On-page links to your own pages is a great way for google to guess at what a page is about. Think of it in these terms. Google wants to know what a page is. YOU'RE linking to your own page... so would you link to a page about "pink golfballs" and make the link "green golfballs". Most likely you wont. Google knows this so they use it as a helpful indicator to figure out what your site is about.

If you have a strong site, internal links can boost you a few places if done right. On a newer site it doesn't matter much but it is good to have it set up so that you don't have to go back and do it later.

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